3a0 JUN 2019 Gansu Provincial Audit Office of the People's Republic of China it .LIRE 91*5 Audit Report H$VF1)rg (2019) 7 GANSU AUDIT REPORT (2019) NO. 7 Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank t2 r Wi9:8509-CN Loan No.: 8509-CN MU # IA : t Project Entity: Gansu Province Foreign Capital Poverty Alleviation Project Management Center 'i +: 2018 Accounting Year: 2018 目录 Contents 一、审计l)rp意见．...........................................．……，二，二，．…，··，·············一1 1 .Auditor,s OPinion.........................................．·················，·····，··，·····一3 二、财务报表及财务报表附注．..............................．……，二，．…，,.．…，..．……5 11 .Financial staterQents and Notes to the Financial statements……，.．…，二5 （一）资金平衡表．...............．········，······，···，··，··························一5 1 .Balanee Sheet ..．……，.．……，……，................．……，二，二，……，..........．……5 （习项目进度表．....．……，二，....．·，··········，·····················，········，·，···……7 11.5～盯y of Sources and Uses ofFunds byProjectColnponent…7 （三）贷款协定执行情况表．.......................．……，……， .............．……10 111 .Statement of工mPlementation of Loan Agreement...............．……10 （四）专用账户报表…，..．……，，二，..............................................．……n iv. sPeciaiAccountstatement..........．……，...............................．……n （五）财务报表附注．............................................．……13 v .Notes to the Fin月ncial State扣Qents .................................．……16 三、审计发现的问题及建议．.............................．……，二，............．……，.,20 m.Audit Findings and Ree。～endations ..........．……，，二，.．…，...．……24 一、审计师意见 审计师意见 甘肃省夕喷扶贫项目管理中心二 我们审计了世界银行贷款中国贫困片区产业扶贫试点示范项目20 18 年12月31日的资金平衡表及截至该日同年度的项目进度表、贷款协定 执行情况表和专用账户报表等特定目的财务报表及财务报表附注（第5 页至第19页）。 （一）项目执行单位对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情 况表是你办的责任，这种责任包括： 1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项 目财务报表，并佼其实现公允反映二 2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由 于舞弊或错误而导致的重大简凤 （二）审计责任 洲门的责任是在执行审计工作的基础上对财务报表发表审计意见。 我们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上 述准则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务 报表是否不存在重大错乡浸获取合理保证。 为获取有关财务报表金额和披露信息的有关证据，我们实施了必要 的审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞 弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，为 了设计恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目 的并非对内部控制的有效性发表意见。审计工作还包括评价所选用会计 政策的J冶当性和做出会计估计的合理性，以及评价财务报表的总体列 报。 1 我们相信，我们获取的审计证据是适当的、充分的，为发表审计意 见提供了基础。 （三）审计意见 我们认为，第一段所列财务报表在所有重大方面按照中国的会计准 则、会计制度和本项目贷款协定的要求编制，公允反映了世界银行货款 中国贫困片区产业扶贫试点示范项目2 018年12月31日的财务状况及截 至该日同年度的财务收支、项目执行和专用账户收支清况。 （四）其他事项 我们审查了本期内由省财政厅报送给世界银行的第n号至第25号 提款申请书及所附资料。我们认为资料均符合贷款协议的要求，可以作 为申请提款的依据。 本审计师意见之后，共同构成审计报告的还有两项内容：财务报表 及财务报表附注和审计发现的问题及建议。 桦缘 地址：中国甘肃省到叫市民主东路109号 邮政簖码：730000 电话：86一931一8418421 传真：86一931一8929333 2 1. Auditor's Opinion Auditor's Opinion To Gansu Province Foreign Capital Poverty Alleviation Project Management Center: We have audited the special purpose financial statements (from page 5 to page 18) of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank, which comprise the Balance Sheet as of December 31, 2018, Special Account Statement of Project Schedule, Statement of Implementation of Loan Agreement for the year ended and Notes to the Financial Statements. Project Entity 's Responsibility for the Financial Statements The preparation of the Balance Sheet, Project Schedule, Statement of Implementation of Loan Agreement is the responsibility of your entity, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People's Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities' preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the 3 circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank as of December 31, 2018, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year then ended. Other Matter We also examined the withdrawal application No.5 to No.11 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal. The audit report consists of the Auditor's Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations. Gansu Provincial Audit Office of the People's Republic of China June 5, 2019 Address: No. 109 Democracy East Road, Lanzhou Gansu, China Postcode:730000 Tel.: 86-0931-8418421 Fax: 86-0931-8929333 The English translation is for the convenience of report users; please take the 4 Chinese audit report as the only official version. H. Financial Statements and Notes to the Financial Statements (-) 92flIM i. Balance Sheet of Project BALANCE SHEET 2018 * 12 A 31 El (As of December 31,2018) Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank OMIS: WS9FR] E +' f$MA: ARThF Entity Name: Gansu Province Foreign Capital Poverty Alleviation"Project Management Center Currency Unit: RMB Yuan Application of Fund Line No Beginning Balance Ending Balance - R RJil i t (Total Project Expenditures) 1 82,173,950.92 258,694,936.75 1 .ttt{R Jn (Fixed Assets Transferred) 2 2.4 Wiljil l2 tB (Construction Expenditures to Be Disposed) 3 3.*fl&i! (Investments Transferred-out) 4 4.at9:1i (Construction in Progress) 5 82,173,950.92 258,694,936.75 TEWL*,ftR fr 4 (Investment Loan Receivable) 6 Including: World Bank Investment Loan Receivable E, )k (Appropriate of Investment Loan) 8 Including: Appropriate of World Bank Investment Loan R, F.4 (Equipment) 10 ALP-WR ffHER (Including: Equipment Losses in Suspense) 11 ai, Rfl Ziktli (Total Cash and Bank) 12 36,925,527.38 33,334,423.51 LtlT# r (Cash in Bank) 13 36,925,021.70 33,334,344.83 A :.,T!- K T (Including: Special Account) 14 8,523,280.53 4,684,032.15 2.9:k (Cash on Hand) 15 10,505.68 78.68 A. I M WOUfft (Total Prepaid and Receivable) 16 3,366,888.95 15,952,281.80 Including: World Bank Loan Interest Receivable 17 World Bank Loan Commitment Fee Receivable 18 World Bank Loan Service-Fee Receivable 19 -h, 7fitIE* (Marketable Securities) 20 A, f flR73-tit (Total Fixed Asset) 21 [R7'r (Original Value of Fixed Assets) 22 OA: XitVI (Less: Accumulated Depreciation) 23 P (Net Value of Fixed Asset) 24 REF 2(Fixed Asset Pending Disposal) 25 RHM1 RPRA (Fixed Asset Losses in Suspense) 26 5 k i }fl & it (Total Application of Fund) 27 122,466,367.25 307,981,642.06 BALANCE SHEET (continued) 2018 $ 12 E 31 H (As of December 31,2018) Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank Entity Name: Gansu Province Foreign Capital Poverty Alleviation Project Management Center Currency Unit: RMB Yuan Sources of Fund Line No B nEnding Balance Sr#it (Total Project Appropriation Funds) 28 50,765,134.10 139,797,033.45 Project Capital and Capital Surplus 4+: 9N!k (Including: Grants) 30 5, fn')Mfi+ ( Total Project Loan) 31 49,389,332.24 125,712,716.78 1.)9 MNEM (Total Project Investment Loan) 32 49,389,332.24 125,712,716.78 (1)1r4Rf R k (World Bank Loan) 33 49,389,332.24 125,712,716.78 ArP(Including): WFTFAi#(IDA) 34 MFT, ,f Rfff (IBID) 35 49,389,332.24 125,712,716.78 t4ThiARG (Tehnical Cooperation) 36 9 IW (Co-Financing) 37 (2)1 W kAR ( Domestic Loan) 38 2.-Atf (Other Loan) 39 V9 A&*MR (Appropriated Investment Loan) 40 At, 4IAUFM UA (Including: World Bank Loan) 41 3..1 k (Bond Fund) 42 Ai (Construction Expenditures to Be Offset) 43 -t, RfIVMit (Total Payable) 44 22,296,746.51 42,422,641.69 Including: World Bank Loan Interest Payable TA- ltt ITA Vl* i V46 World Bank Loan Commitment Fee Payable World Bank Loan Service Fee Payable A, * Ak*it (Other Payables) 48 t I9MAR4 (Appropriation of Fund) 49 WARA (Retained Earnings) 50 15,154.39 49,250.14 A , m it (Total Sources of Fund) 51 122,466,367.25 307,981,642.06 6 7 о о е л о о_ о [� И и 01 О6 i� � о м м М М � N ы ы � , _� 7 > ы � 1} � � R ° . � у � U V _ � �_ � � ës N � � 7 � V О � О �О �G м д� � � Hi � V � д n i� [� О � N ONi� г-� fи Т Nг Ni i� 00 О� об � � ✓ "Чh > w 1� [� � r N м � Wr� C4R р�- � r N � ^ � ti � /-ч � �" � U ь. � � U о о о о а о о о о о о а о о � � � .� � А оо N со� ооо_ N й о � �, � а о о" о о� оо о" U .д г 4. о о о rn [� м а � о �^ � �5 ы ° °ш й й и о�о � � j г� м м м гч � U � �к � О � jy� о о о о ё о � LL' ;Ч S� � ы N � � м �D О � д м м м м м N 'С � _ о �1у .�к � °: °° �� о ��U �-е О ч�-. �-Е'' �С и�� ¢� �, А ,� �. � r `� о ��' С а°�о, й й м v о°Oо, оо � � п""i Rr � � � М 7 7 о1 l� О � � „'�'�. � U U`" N м f+� СО г'�"i Й О '"ч � О� i� Г, у аэ уг� � а' м м м о � � и �� 1�O1 � А �° Я �+l С й r� т � � �i .#.� р 'О � �у � ры. ~ G о r� � � ° ' � `" оо 4J У С � и � � � � оо °о °о °о °о °о i�в '� � о а� U "" � R. о�, •� � � оо о с о о о -�- _ �о � � cv �о �о у � � �'�" '� � а � � � ш м м .�, �. � А �, г•� сч м м оо оо о О и [� �� о .�- °" й г'ч r`у'i N О � Zr � � U � 1.' 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Special Account Statement vfflftpas SPECIAL ACCOUNT STATEMENT 2rAjV==, 2018: f- 12 J 31 0 (For the period ended December 31,2018) 2V-26: 8509-CN 8210000011420100004698 Loan No.: 8509-CN Depository Bank/Account No.: 8210000011420100004698 jaitMfq]: 2018.1.1-2018.12.31 tMVTTQVA: Accounting Period: January 1, 2018-December 31, 2018 Currency Unit: USD NINRML: t M WqyAff Entity Name: Gansu Provincial Finance Department ProjectName: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank AIH 3 : *M9 ffl WP 4k5r,[*a PartA: Account Activity For The Period Amount (Beginning Balance) 1,304,410.72 ft (Add): Total Amount Deposited by World Bank 10,758,335.57 2, Total Interest Earned this Period (Deposited in Special Account) 477.97 Total Amount Refunded to Cover Ineligible Expenditures 9: (Less): *M]V4,S 91 (Total Amount Withdrawn) 11,380,739.10 * M * IM Vi;L j 4-,t fff rP n, MR * V 5 , Total Service Charges not Included in Above Amount Withdrawn) 30.00 (EndingBalance) 682,485.16 13 PART B- Account Reconciliation Amount Amount Advanced by World Bank 6,000,000.00 9:(Less): Total Amount Recovered by World Bank 3*9EMP # M4VKr+V!Outstanding Amount Advanced to the Special Account at 12/3112018 6,000,000.00 46,000,000.00 Ending Balance of the Special Account at 12/31/2018 682,485.16 19n: (Add) 5$1#Amount Claimed but not yet Credited at 12/31/2018 622,373.53 Application No. Amount 6.9 M M E1# A Pi*RK Amount Withdrawn but not yet Claimed at 12/31/2018 4,697,297.02 Cumulative Service Charges (If not Included in Item 5 or 6) 42.00 9: (Deduct) M.IONA (V AflWAE3Y) Interest Earned (Included in Special Account) 2,197.71 Total Advance to Special Account Accounted for at 12/31/2018 6,000,000.00 14 （五）财务报表附注 财务报表附注 1．项目概况 世行贷款中国贫困片区产业扶贫试点示范项目，项目贷款号为 8 5 09一CN,2011年经国务院批复，被列入2013至2015财年备选项 目规划。国家发改委于2012年7月25日正式立项，在我省和四川、 贵州实施。项目前期准备工作于2012年10月全面开展，项目贷款协 定于2015年9月10日签订，项目于2015年9月28日正式启动，世 行贷款于2 015年12月24日正式生效。世行贷款总贷款额1 .5亿美 元，其中甘肃省贷款6 000万粎元，按项目评估日求〔率1美元兑6元人 民币折算，合3 .6亿元人民币，国内1:1配套，项目总投资7.2亿元。 甘肃省项目区选定了定襼、庆阳、夭水、平凉、临夏和武威6个市 的陇襼、渭源、通渭、山民县、临挑、安定、华池、正宁、合水、环县、 张家川、庄浪、静宁、永靖、东乡、澎良等16个县（区）。共包括55 个乡镇、240个村。项目村涵盖自然村1 767个，总户数10.25万户，其 中贫困户4.98万户；按2012年基数统计，总人口42.56万人，其中农 业人口41.“万人，贫困人口22.76万人，贫困发生率54.63％。 项目执行期为2 015至2021年，共计5年，贷款由省财政厅对外统 一借款，扼诺偼还责任，对内通过各项目受益地区和部门逐级转贷。即 由项目县（区）政府负责偼还贷款，承担相应的外汇风险。 2，财务报表编制范围 本财务报表的簖制范围包括甘肃省项目办和16个县子项目办的财 务报表及省财政厅专用账户报表。 3．主要会计政策 3.1本项目财务报表按照财政部（｛世界银行贷款项目会计核算办 法》（财际字〔2 000)13号）、《国际金融组织货款会计制度》（财际 字〔1999] 165号）和《世行贷款贫困片区产业扶贫试点示范项目财务 管理和会计核算手册》的要求编制。 15 3 .2会计核算年度采用公历年制，即公历每年1月1日至12月31 日。 3 .3本项目会计核算以“权责发生制”作为记账原则，采用借贷复式 记账法记账，以人民币为记账本位币。 3,4按照中国人民银行2 018年12月31日汇率，即USDI＝人民币 6 .8632元。 4．报表科目说明 4.1项目支出 截至2 0 18年12月31日，项目支出账面余额人民币258,694,936.75 元，其中：综合产业链发展人民币231, 753,489,06元，公共基础设施与 服务支持人民币n,776,734.15元，项目管理与监测评价人民币 2,793,898.59元，先征费人民币I,029,480.00元，承诺费人民币 l,997,244.01元，建设期利息人民币2,779,424,79元，汇兑损益人民币 6,564,666.15元。 4.2货币资金 截至2018年12月31日，货币资金账面余额人民币33,334,423.51 元。其中：银行存款人民币33,334,344.83元（专用账户人民币 4,684,032.15元）；现金人民币78.68元。 4.3项目拨款 截至20 18年12月31日，项目拨款账面余额人民币1 39,797,033.45 元。 4.4项目借款 截至2018年12月31日，项目借款账面余额人民币125,7 12,716,78 元，其中：先征费人民币l,029,450.00元（折合150,000.00.00美元）, 专用账户人民币41,1 79,200.00元（折合6,000,000.00美元），合作社发 展基金人民币68,341,560.42元（折合9,957,725.32美元），工程、货 l6 物、（非）咨询、培习11和运营费人民币15,162,176.36元（折合 2,209,199.26美元）。 4 .5应付款 截至20 18年12月31日，应付款账面余额人民币42,422,641 .69 元，其中：张剔l｝县人民币5,674,53 1.42元，澎良县人民币1,236,434.15 元，通渭县人民币91,3 04.12元，陇襼县人民币4,521,196.82元，渭源县 人民币4,365,605.75元，山民县人民币403,422.89元，安定区人民币 l,486,546.09元，11伍泪匕县人民币5,464,797.91元，环县人民币 2,102,994.06元，华池县人民币4,975,774.27元，正宁县人民币 626,3 85.45元，合水县人民币2,578,704,15元，东乡县人民币357,536.09 元，永靖县人民币13,5 00.00元，庄浪县人民币6,036,611.56元，静宁县 人民币2,487,296.93元。 5．专用账户使用情况 本项目专用账户设在浙商银行兰州分行营业部，账号为 8210000011420100004698，币种为美元。专用账户首次存款 6,000,000.00粎元。2018年年初余额l,304,410.72美元，本年度回补 10,7 58,335.57粎元，利息收入477.97美元，本年度支付11,380,739.10 粎元，本年支付服务费 3 0.00粎元，年末余额652,455.16美元。 6．其他需要说明的情况 6 .1资金平衡表中“银行存款”和“项目拨款合计”科目 本年度期初余额与上年度期末余额不一致，差额人民币 8,1 09,1 88.00元。因2017年合水县记账错误，现在2018年度报表中予 以调减。 6 .2资金平衡表中“在建工程”和‘，应付款合计“科目 本年度期初余额与上年度期末余额不一致，差额人民币 3,6 88,420,53元。因2017年合水县记账错误，现在2018年度报表中予 以调减。 17 6 .3项目资金平衡表中世界银行贷款期末数与期初数之差、项目进 度表中相应本期发生额与贷款协定执行情况表人民币本期提款数不一致 是由历甲［兑损益造成的。 l8 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank project loan No. is 8509-CN. The Project was approved by State Council in 2011 and it was listed in year 2013 to 2015 yearly alternative project planning. National Development and Reform Commission officially approved in July 25, 2012 and the Project was implemented in Gansu Province, Sichuan Province and Guizhou Province. The preparatory work of this Project roundly began in October, 2012. The Loan Agreement was signed on September 10, 2015 and the Project was launched on September 28, 2015. The Loan Agreement came into effect on Dec. 24, 2015. The total loan amount from World Bank was USD 150 million, in which, with loan amount USD 60 million for Gansu Province, which is equivalent to RMB 360 million Yuan by the foreign exchange USDl= RMEB 6 Yuan; And domestic counterpart against World B arik Loan was 1: 1, the project total investment was RM[B 720 million Yuan. Gansu Province selected 16 counties of Longxi, Weiyuan, Tongwei, Minxian, Lintao, Anding, Huachi, Zhengning, Heshui, Huanxian, Zhangjiachuan, Zhuanglang, Jingning, Yongjing, Dongxiang and Gulang of 6 cities of Dingxi, Qingyang, Tianshui, Pingliang, Linxia and Wuwei as the project areas, and it includes a total of 55 towns, 240 villages. The Project covers 1767 villages with 102,500 households totally, in which, it includes 49,800 low income families. Based on the statistics of Year 2012, the total population of 425.6 thousand, in which agricultural population of 416.6 million, 227.6 million people in poverty; the poverty rate is 54.63%. Project implementation period from 2015 to 2021, total of 5 years, the loan borrowed external unified by Gansu Provincial Finance Department, has agreed to repay responsibility, internal and benefit from each project area and sector progressively lending. That is, from municipal and county governments and departments in charge of the project to repay the loan, bear the corresponding foreign exchange risk. 19 2. Preparation of Financial Statement The scope of the financial statements cover the financial statements of Gansu Provincial PMO and 16 County PMOs and statements of Gansu Provincial Finance Department special account. 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project (Caigizi[2000]No. 13),IFI Loans Accounting System(Cafizi[1999] No.165), and World Bank Loans to Build Rural Economic Development Demonstration Town Project Financial Management Manual . 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2018 of the People's Bank of China, which is USD1- RMB 6.8632 Yuan. 4. Explanation of Subjects 4.1 Total Project expenditures By the end of December 31, 2018, the book balance of project expenditure was RMB 258,694,936.75 Yuan, in which: integrated industry chain development was RMB 231,753,489.06 Yuan, public infrastructure and service support was RMB 11,776,734.15Yuan, project management and monitoring evaluation was RMB 2,793,898.59 Yuan, front-end fee was RMB 1,029,480.00 Yuan, commitment fee was RMB 1,997,244.01 Yuan, construction period interest was RMB 2,779,424.79 Yuan, and exchange gains and losses was RMB 6,564,666.15 Yuan. 4.2 Cash and Bank Up to December 31, 2018, the book balance was RMB 33,334,423.51 Yuan. In which, bank deposit was RMB 33,334,344.83 Yuan (special account with RMB 4,684,032.15 Yuan), cash in hand was RMB 78.68 Yuan. 20 4.3Project Appropriation Funds By the end of December 31, 2018, the book balance was RMB 139,797,033.45 Yuan. 4.4 Project Loan By the end of December 31, 2018, the book balance was RMB 125,712,716.78 Yuan. In which, front-end fee was RMB 1,029,480.00 Yuan (equivalent to USD 150,000.00), special account was RMB 41,179,200.00 Yuan (equivalent to USD 6,000,000.00), Cooperative development fund was RMB 68,341,860.42 Yuan (equivalent to USD 9,957,725.32), Engineering, goods, non-consulting, training and operating costs were RMB 15,162,176.36 Yuan (equivalent to USD 2,209,199.26). 4.5 Payable The balance on Dec.31, 2018 was RMB 42,422,641.69 Yuan. In which, Zhangjiachuan County was RMB5, 674,531.42 Yuan, Gulang County was RMB 1,236,434.15Yuan, Tongwei County was RMB 91,304.12 Yuan, Longxi County was RMB 4,521,196.82 Yuan, Weiyuan County was RMB4,365,605.75 Yuan, Min County was RMB 403,422.89 Yuan, An'ding District was RMB1,486,546.09Yuan, Lingtao County was RMB5,464,797.91Yuan, Huan County was RMB2,102,994.06 Yuan, Huachi County was RMB4,975,774.27 Yuan, Zhengning County was RMB626,385.48 Yuan, Heshui County was RMB2,578,704.15 Yuan, Dongxiang County was RMB357,536.09 Yuan, Yongjing County was RMB13,500.00Yuan, Zhuanglang County was RMB6,036,611.56Yuan, Jingning County was RMB2,487,296.93Yuan. 5. Special Account The Special account of this project was set in China Zheshang Bank Lanzhou Branch, with the account number of 82100000114201000046, and USD as currency Unit. The initial Deposit of the Special Account is USD6, 000,000.00. The balance at the beginning of this year was USD 1,304,410.72, the total amount deposited by World Bank was USD 10,758,335.57, interest earned was USD 477.97, the total amount withdrawn was USD 11,380,739.10, the total service charge was USD 30.00 and the ending balance of Special Account was USD 682,485.16. 6. Other Explanation 21 6.1 The subjects for "Cash in Bank" and "Total Project Appropriation Funds"in BALANCE SHEET The beginning balance of this year was inconsistent with the ending balance of previous year, with balance amount of RMB 8, 109,188.00 Yuan. The above mentioned reason was caused by the accounting entry errors, and it has been deducted in annual financial statements of2018. 6.2 The subjects for "Construction in Progress" and "Total Payable" The beginning balance of this year was inconsistent with the ending balance of previous year, with balance a mount of RMB 3, 688,420.53 Yuan. The above mentioned reason was caused by the accounting entry errors, and it has been deducted in annual financial statements of 2018. 6.3 The inconsistencies among differences of World Bank loan beginning number and finalizing number reflecting in Capital Balancing Sheet and the amount of current period reflecting in Project Progress Sheet and withdrawing amount of current period reflecting in Loan Implementation of Loan Agreement is due to the foreign exchanges loss accumulated for years. 22